审计责任和会计责任是独立审计中一对紧密相连的概念,但在注册会计师审计中两者又是完全不同的概念,涉及到注册会计师和被审计单位的责任划分和可能承担的法律后果。随着注册会计师事业的不断发展,进一步分清会计责任与审计责任,合理界定各自的责任范围显得尤为重要。 Audit responsibility and accountability are two closely related concepts in independent auditing. However, the two are completely different concepts in CPA auditing, which involve the division of responsibilities between CPAs and audited entities and the possible legal consequences. With the continuous development of certified public accountants, it is particularly important to further clarify the responsibilities of accounting and auditing and to define the scope of their respective responsibilities reasonably.